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Tax and the City Review for October 2023 In their latest Tax and the City article, Mike Lane and Zoe Andrews consider the draft legislation to enact the EU-derived exemption from 1.5% stamp taxes on the issuance and transfer of securities to a clearance service or depositary receipt issuer; and...

Employment Bulletin - June 2023 Topics covered in this bulletin: Withdrawal of check-off arrangement was breach of contract not accepted by employees New family leave rights and protections Guidance on responding to data subject access requests Horizon scanning Withdrawal of...

Competition & Regulatory Newsletter: European Commission clears Microsoft/Activision Blizzard subject to conditions On 15 May 2023, the European Commission approved the proposed acquisition of Activision by Microsoft, subject to conditions. Following an in-depth review of the deal, the Commission concluded that the licensing commitments offered by Microsoft would fully...

Employment Bulletin - May 2023 Topics covered in this bulletin: Proposed three-month limit on non-competes and changes to TUPE and the Working Time Regulations New guidance on voluntary ethnicity pay gap reporting Non-compete covenant enforceable with words severed Proposed...

Spot the difference: The DPDI (No 2) Bill starts its legislative journey For businesses across the UK and beyond waiting to see what a UK GDPR 2.0 might look like, the journey towards revised data privacy laws in the UK has begun (again). A version of this briefing first appeared in the Privacy Laws & Business UK...

Tax and the City Review for April 2023 Mike Lane and Zoe Andrews discuss the FTT’s decision in Muller (application of intangible fixed assets rules to an LLP), the UT’s decision in Prudential (interaction of VAT grouping and time of supply rules) and some Spring Finance Bill...

Employment Bulletin - April 2023 Topics covered in this bulletin: April 2023 employment rates and limits and other developments New targets for ethnic diversity on boards Employment Tribunal failed to assess whether rushed dismissal to avoid enhanced pension was age...

Tax and the City Review for March 2023 Mike Lane and Zoe Andrews discuss the CJEU’s judgment in the Gallaher case that the UK’s legislation at the relevant time was compliant with EU law and was proportionate without provision for deferral or payment in instalments. They also...

FCA publishes Discussion Paper DP23/2: Updating and improving the UK regime for asset management This briefing provides a summary of some of the areas of reform covered in the FCA's recently published discussion paper DP 23/2 (February 2023) on upgrading and improving the UK asset management regime. Some initial thoughts on the themes emerging...

Competition & Regulatory Newsletter: European Commission issues draft Foreign Subsidies Implementing Regulation On 6 February 2023, the European Commission published a draft Implementing Regulation containing detailed rules and procedures for the application of the new EU Regulation on foreign subsidies. The draft text provides clarity on the practical aspects of...